Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
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Effective service of a show cause notice is required before adverse GST adjudication can stand. The HC held that a notice uploaded only on the GST portal's Additional Notices Tab, before that tab became visibly accessible, did not amount to valid service in this case. As the petitioner was therefore denied a proper opportunity to file a reply and be heard, the adjudication order was set aside. The Court rejected the contention that a later reminder cured the defect, since it was tied to the same inadequately served notice. The matter was remitted for fresh adjudication after permitting a reply and granting personal hearing.
Effective service of a show cause notice is required before adverse GST adjudication can stand. The HC held that a notice uploaded only on the GST portal's Additional Notices Tab, before that tab became visibly accessible, did not amount to valid service in this case. As the petitioner was therefore denied a proper opportunity to file a reply and be heard, the adjudication order was set aside. The Court rejected the contention that a later reminder cured the defect, since it was tied to the same inadequately served notice. The matter was remitted for fresh adjudication after permitting a reply and granting personal hearing.
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